Teaching accounting as a language |
| |
| Authors: | Cameron Graham |
| |
| Affiliation: | 1. Université Paris Dauphine, DRM, Place du Mal de Lattre de Tassigny, 75116 Cedex 16, Paris, France;2. ESCP Europe, CPO Department, 79 avenue de la République, 75543 Cedex 11, Paris, France;1. School of Accounting and Finance, Business School, University of Adelaide, South Australia, Australia;2. Business School, University of Western Australia, Australia;3. School of Accounting, Economics, and Finance, University of Southern Queensland, Australia;4. Faculty of Business & Enterprise, Swinburne University of Technology, Australia;5. School of Accounting and Finance, Charles Sturt University, Australia;1. Business School, Auckland University of Technology, Auckland, New Zealand;2. Essex Business School, University of Essex, United Kingdom |
| |
| Abstract: | ![]()
This paper explores how a literary turn in accounting education can provide students with the tools to comprehend financial accounting statements. It argues that a key implication of the literary turn in accounting research is that we must, in our classrooms, take seriously the idea of accounting as a language. By exploring what distinguishes accounting from other languages, not only in its grammar and structure but also in the conditions of production of accounting texts, a literary perspective on accounting can empower students to take a critical perspective on accounting, instead of being passive consumers of accounting signs. |
| |
| Keywords: | |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
